English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

This study aims to analyze the competency of internal auditors affect the quality of audits and objectivity of internal auditors affect the quality of audits in banking companies in Padang. Type of research is causative research to test hypothesis by using survey method. Population in this research is internal auditor at banking companies in Padang. The Sampling method is Non-probability with sampling technique in the form of purposive sampling. The sample is bank employee who work as internal auditor at the time of questionnaires distributed with the number of samples obtained by 43 respondents. Previous studies only investigate the topic in one firm. This study uses several firms which are have internal audit deprtment in Padang. The results of this study indicate that competency has no significant effect on audit quality and objectivity has significant effect on audit quality. R square value is 0.488, this indicates that the contribution of independent variable to the dependent variable is 48.8% while 51.2% is determined by other factors not examined in this research. Keywords—competency; objectivity; audit quality; and internal auditor

Competency and Objectivity of Internal Auditor on Audit Quality at Banking Companies